| Tax Treaties

The course is designed to give students a broad understanding of Double Taxation Avoidance  Agreements (DTAAs), and provide a sound understanding of the fundamental principles  underlying the application of DTAAs. It introduces students to the major issues which arise in  the use of DTAAs to allocate taxing rights through DTAAs in order to reduce or eliminate  double taxation. It also seeks to introduce students to recent (and ongoing) developments in  the world of international tax – concerns over treaty abuse, the BEPS Project and the  Multilateral Instrument.

The course will be focussed on Indian law and practice (i.e. Indian DTAAs and Indian case law), but reference to the OECD Model and UN Model treaties will be regularly made, and  important cases from foreign jurisdictions will also be considered.

The teaching method will consist of a combination of lectures and discussions.